REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS : revenue, balance sheet and financial ratios

REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS is a French company founded 36 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in LE PORT (97420), this company of category GE shows in 2024 a revenue of 12.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS (SIREN 352272439)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 821 391 € 13 235 039 € 15 739 480 € 12 906 086 € 12 270 851 € 14 497 602 € 11 402 011 € 6 269 053 € 5 107 872 €
Net income 898 145 € 724 067 € 1 026 353 € -19 557 € 107 007 € -443 137 € 668 832 € -12 630 € 732 661 €
EBITDA -217 541 € 1 283 504 € 3 268 817 € 137 238 € 103 076 € -897 196 € 1 166 254 € 357 408 € 559 112 €
Net margin 7.0% 5.5% 6.5% -0.2% 0.9% -3.1% 5.9% -0.2% 14.3%

Revenue and income statement

In 2024, REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS achieves revenue of 12.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.2%. Slight decline of -3% vs 2023. After deducting consumption (1.1 M€), gross margin stands at 11.8 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -218 k€, representing -1.7% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -117%, reducing margin by 11.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 898 k€, i.e. 7.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

12 821 391 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

11 763 118 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-217 541 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

468 445 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

898 145 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

60.464%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

17.739%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

2.172%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

3.75

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

18.9%

Solvency indicators evolution
REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS

Sector positioning

Debt ratio
60.46 2024
2022
2023
2024
Q1: 7.62
Med: 32.33
Q3: 83.27
Average +5 pts over 3 years

In 2024, the debt ratio of REPARATION D'OUVRAGE D'AR... (60.46) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
17.74% 2024
2022
2023
2024
Q1: 20.8%
Med: 39.12%
Q3: 56.1%
Watch

In 2024, the financial autonomy of REPARATION D'OUVRAGE D'AR... (17.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
3.75 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Average +43 pts over 3 years

In 2024, the repayment capacity of REPARATION D'OUVRAGE D'AR... (3.75) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 137.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

137.925

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-2.417

Liquidity indicators evolution
REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS

Sector positioning

Liquidity ratio
137.93 2024
2022
2023
2024
Q1: 142.05
Med: 199.71
Q3: 301.05
Watch

In 2024, the liquidity ratio of REPARATION D'OUVRAGE D'AR... (137.93) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-2.42x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.89x
Q3: 4.74x
Average -10 pts over 3 years

In 2024, the interest coverage of REPARATION D'OUVRAGE D'AR... (-2.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 99 days of revenue, i.e. 3.5 M€ to permanently finance. Notable WCR improvement over the period (-24%), freeing up cash.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

3 518 318 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

58 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

92 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

9 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

99 j

WCR and payment terms evolution
REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS

Positioning of REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 631 367€ to 12 300 644€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
631k€ 1991k€ 12300k€
1 991 114 € Range: 631 367€ - 12 300 644€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Travaux de terrassement courants et travaux préparatoires)

Compare REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS

What is the revenue of REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS ?

The revenue of REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS in 2024 is 12.8 M€.

Is REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS profitable?

Yes, REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS generated a net profit of 898 k€ in 2024.

Where is the headquarters of REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS ?

The headquarters of REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS is located in LE PORT (97420), in the department La Reunion.

Where to find the tax return of REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS ?

The tax return of REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS operate?

REPARATION D'OUVRAGE D'ART ET CONFORTEMENT DE STRUCTURES TRAVAUX ACCROBATIQUES ET TRAVAUX FORESTIERS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.